Dismissed¶¶15
Commissioner of Income Tax Del v. Janata Party
Delhi HCITA/126/2006
Case brief
AI extract
What is this about?
Commissioner of Income Tax DEL v Janata Party; Delhi High Court ITA 114/2006, ITA 126/2006, ITA 320/2006 dismissed 11.05.2026; tax effect below CBDT monetary limit; CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024; bench Dinesh Mehta and Vinod Kumar; counsel Ruchir Bhatia SSC with Anant Maan and Pratyaksh Gupta JSCs; respondent unrepresented; low-tax-effect dismissal, no substantive adjudication, no quantum involved.
What did the court decide?
Acting on counsel's submission that the tax effect in the appeals falls below the limit prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024, the Court dismissed the appeals. ¶¶15